摘要
随着经济社会的不断变化和改革的进一步深入,会计人员在经济活动中的作用日益明显,社会对其自身素质的要求也越来越高。本文分析了在新的形势下影响会计人员素质的因素,论述了会计人员素质提升的必要性,提出提高会计人员素质的途径。
With the continuous changes of economic society and tile further deepening of re- form, the role of accountants in economic activities is increasingly apparent and society's requirements toward their own quality are also getting higher and higher. This paper analyses the factors that affect the quality of accountants in the new situation, discusses the necessity of pro- rooting the quality of accountants and comes up with the means of improving the quality of ac- countants.
出处
《吉林工程技术师范学院学报》
2011年第12期9-11,共3页
Journal of Jilin Engineering Normal University
关键词
会计人员
职业素质
影响因素
对策
accountants
professional quality
influencing factors
countermeasures